Abstract:

Businesses have focused on the concepts such as professional ethics in order to create a healthy economic life and to adapt to the developments such as globalization and being an information society. Ethics is the philosophy that investigates the nature and basis of values whether they are morally good or bad, right or wrong. Professional ethics is generally accepted as set of rules previously determined and related to the profession. As in every profession, professionals in accountancy profession should follow the ethical rules that profession is concerned. While performing their professional activities, professionals are obliged to comply with certain rules such as being honest, giving consistent and accurate decision, being impartial and complying with the professional behaviour. In our study, a comparative analysis has been carried out by mainly discussing honesty, impartiality, confidentiality, professional competence and due care and professional behaviour within the scope of accounting profession perception of vocational high school students and professionals. Based on the results of the study, we have determined that, if they are compared to professionals of accountancy, accounting students think principles of honesty and transparency are violated more by the professionals.

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